Amendment of section 80DDB.

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....clause (iv), for the words "sixty-five years", the words "sixty years" shall be substituted with effect from the 1st day of April, 2013. - Clause 26 of the Bill seeks to amend section 80DDB of the I....

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.... to sixty thousand rupees in place of forty thousand rupees. Clause (iv) of the Explanation to the aforesaid section provides that a senior citizen means an individual resident in India who is of the....